(C) A semiautomatic shotgun that has at least two of the following:
     (i) A folding or telescoping stock;
     (ii) A pistol grip that protrudes conspicuously beneath the action of the weapon;
     (iii) A fixed magazine capacity in excess of five rounds; and
     (iv) An ability to accept a detachable magazine;

The KSG is our first entry into the shotgun market.  The size, shape and design are similar to the currently available Kel-Tec RFB rifle, but the KSG ejects downward, instead of forward.  The KSG weighs 6.9lbs and is as compact as legally possible with a 26.1" overall length and an 18.5" cylinder bore barrel.  Even with this compact size, the internal dual tube magazines hold an impressive 14 rounds of 12 gage 2-3/4" rounds (7 per tube).  The simple and reliable pump action feeds from either the left or right tube.  The feed side is manually selected by a lever located behind the trigger guard.  The lever can be positioned in the center detent in order to easily clear the chamber without feeding another round from either magazine.  A cross bolt style safety blocks the sear, and the pump release lever is located in front of the trigger guard.

Q: What is the registered part of a Short Barreled Rifle (SBR) or Short Barreled Shotgun (SBS)?While a receiver alone may be classified as a “firearm” under the Gun Control Act (GCA), SBRs and SBSs are classified in totality under the National Firearms Act (NFA). A firearm that meets the definition of a SBR consists of a rifle that has a barrel less than 16 inches in length. A SBS consists of a shotgun that has a barrel less than 18 inches in length. The serialized receiver is recorded for registration in the National Firearms Registration and Transfer Record (NFRTR).

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Pump action = MA legal

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There is an individual on North East Shooters that has posted some interesting interpretations, underwhich just about every tube fed pump and semi shotgun could be illegal (at least the mag tubes)- since the mags were made after 13 SEP 1994, hold more than 5 shots, and are not covered under the tube mag exemption to the AWB (which only covers .22 rimfire tube mags). Not saying that's how its enforced, but there is some people who definetely put it out there.

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The KSG has two mag tubes (7 each), you have to use a switch to change tubes, so the 14 shot thing with the KSG doesn't really count. So, no reason why it won't be MA legal.

Also, in regards to semi's with over 5 shot tubes, they are legal under the AWB as they have what's considered a "fixed" magazine.

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On a shotgun, a hi-cap magazine is 5, NOT 10, which would put (say) an FID holder into a predicament, since the shotgun (a pump) is by default not a large capacity firearm- but the magazine is large capacity. Then thee is the other issue, which is the date the tube was manufactured. The fixed magazine definition only exempts .22 rimfire tubular magazines- not shotgun mags mags, center fire rifle mags, etc....